Assets held for long-term business

- Assets matched to BLAGAB liabilities

  - CG basis

- Assets matched to other LT liabilities

  - Trading basis

- Assets in WPF not matched to LT liabilities

- Assets not in WPF and not matched to LT liabilities

Transfers into or out of these boxes from elsewhere in the company (including LTBFC) or from other group companies are subject to special rules.

Subject to apportionment if liabilities include mix of BLAGAB and non-BLAGAB. May be multiple WPFs.

LTBFC

- Long term business fixed capital not treated as held for long term business